Payroll and Benefits Guide Ivory Coast
Last updated: Mar 03, 2026
Contribution
Employer Payroll Contributions |
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5.75%
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Social Security (Caisse Nationale de Prevoyance Sociale CNPS) – family allowance: monthly salary cap set at 70, 000 XOF per month
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1% – 5%
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Social Security (CSS) – work injury and disability, with a monthly salary cap set at 70,000 XOF
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7.70%
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Pension /Retirement Contribution – with a monthly salary cap set at 2,700,000 XOF
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14.45% – 18.45%
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Total Employment Cost
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Employee Payroll Contributions |
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6.30%
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Pension /Retirement Contribution – with a monthly salary cap set at 2,700,000 XOF
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6.30%
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Total Employee Cost
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Income Tax (monthly taxable income XOF)
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0%
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0-75000 |
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16%
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75001 – 240,000 |
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21%
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240001 – 800,000 |
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24%
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800,001 – 2,400,000 |
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28%
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2,400,001 – 8,000,888 |
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32%
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Above 8,000,000 |
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45%
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From 4,669,001 XOF to 10,106,000 XOF
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Employer taxes
Employee taxes
Minimum Wage
General
The minimum wage in Ivory Cost for the non agricultural sector is 75,000 CFA per month.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
The payroll cycle in the Ivory Coast is monthly.
13th Salary
A 13th monthly salary might be required under certain Collective Agreements. Where it is not a statutory requirement it might still be common to provide bonuses related to seniority, attendance etc.
Working Hours
General
The standard workweek in consists of 40 hours a week or eight hours a day, Mondays to Fridays.
Overtime
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Maximum Ordinary Hours: The legal standard work limit for non-agricultural sectors is 40 hours per week (typically 8 hours per day, 5 days per week). For agricultural sectors, the limit is 2,400 hours per year (or 48 hours per week). Any work beyond the standard hours is considered overtime (heures supplémentaires).
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Daily Overtime Cap: Overtime work is generally limited to a maximum of 3 hours per day beyond the standard daily limit.
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Annual Overtime Cap (Statutory): The maximum annual limit for overtime is often cited as 75 hours per year or 100 hours per year, although some sources reference up to 200 hours per year based on older or sector-specific agreements. The law restricts overtime to exceptional circumstances and requires authorization.
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Consent: Employees are generally free to refuse to perform overtime work, and any dismissal based solely on this refusal is considered null and void.
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Exemptions: High-level management and employees in trusted positions are often exempt from statutory working hour limits.
Mandatory Overtime Pay Rates
Overtime compensation is mandatory and is calculated as a tiered minimum premium percentage (majoration) of the employee’s regular hourly wage, based on the hours worked and the time/day of the week.
A. Overtime on Normal Working Days (Daytime)
| Hours Worked (Beyond 40/week) | Minimum Premium Rate (Supplement) | Total Pay Rate | Notes |
| $41^{\text{st}}$ to $46^{\text{th}}$ Hour (The first 6 hours of overtime) | +15% of the regular hourly wage. | 115% | Lowest statutory premium for initial overtime. |
| Hours Beyond $46^{\text{th}}$ Hour | +50% of the regular hourly wage. | 150% | Applies to any subsequent hours of overtime worked in the week. |
B. Night Work, Weekly Rest Days, and Holidays
The premiums are significantly higher for work performed at night or on days of rest.
| Day/Condition | Minimum Premium Rate (Supplement) | Total Pay Rate | Notes |
| Night Overtime (21:00 to 05:00) | +75% of the regular hourly wage. | 175% | Applies to hours worked during the designated night period, and is cumulative with the standard overtime tiers. |
| Weekly Rest Day (Sunday) & Public Holidays (Daytime) | +75% of the regular hourly wage. | 175% | This minimum premium is mandatory for all hours worked during the day on a rest day or official holiday. |
| Night Work on Sunday/Holiday | +100% of the regular hourly wage. | 200% | This is the minimum required compensation for hours worked during the night period on a rest day or holiday. |
Leave
Annual Leave (vacation)
Employees are entitled to a minimum of 26 working days of paid annual leave once one year of service has completed. One period of 14 consecutive days must be used each year.
The number of days increases in accordance with length of service,
- After 5 years of service an additional day
- After 15 years of service an additional two days
- After 20 years of service an additional four days
- After 25 years of service an additional six days
- After 30 years of service an additional eight days
PTO carryover
Ivorian labor law does not clearly grant an automatic right to carry over unused annual leave into future years.
Note:
- Zapeo states: Leave forfeiture periods can be as per company policy or contractual agreement. No standard rule as per law
Public Holidays
14 days. Holidays falling on weekends are lost (except for August 7 when it falls on a Tuesday or Friday, then the day before or the day after is also considered a holiday).
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 March 2026 | Monday | Day after Laylat al-Qadr | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | Standard holiday |
| 7 August 2026 | Friday | Independence Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 26 August 2026 | Wednesday | Day after the Prophet’s Birthday | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 15 November 2026 | Sunday | National Peace Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Sick Days
An employee is entitled to up to five days paid sickness absence per year, sick leave is covered by the Employer.
Maternity Leave
Female employees are entitled to 14 weeks of paid maternity leave in The Ivory Coast, with no less than six weeks of leave prior to the due date and eight weeks following the birth.
Maternity confirmation certificates must be provided before any maternity leave can commence.
Paternity Leave
In the Ivory Coast a father is entitled to ten days paid paternity leave (paid by the family allowance).
Parental Leave
There are no other provisions in the law regarding parental leave.
Other Leave
There are no provisions in the law regarding general leave.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
Employers can terminate a fix term contract by giving the following reasons – business, personal, or employees misconduct. The notice of termination must be in writing, specify the reason for termination and be handed to the employee in person.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Wages must be paid at regular intervals: specifically, for monthly paid employees payment must be made no later than eight (8) days after the end of the month worked; for daily or weekly paid employees, payment must be made within 15 days after the end of the period. | When the employment ends, the employer must pay all wages and entitlements due (including notice, severance where applicable). While there is no single universal fixed number of days publicly cited for all kinds of final payments, the labour law obliges payment “without delay” and payment is due at termination. | Law allows payment in cash or other methods. There is no clear statute in the sources reviewed that mandates that all salary payments must be made by bank transfer (employee bank account) in all cases. |
Notice Period
During Probation – no notice required.
For hourly/daily paid workers:
- less than 6 months of service – 8 days notice.
- 6 months to 1 year of service – 15 days notice.
- 1 to 6 years of service: 1 month’s notice.
6 years to 11 years of service: 2 months notice. - 11 years to 16 years of service: 3 months notice.
- over 16 years of service: 4 months notice.
For monthly paid workers:
- Up to 6 years of service: 1 month’s notice.
6 years to 11 years of service: 2 months notice. - 11 years to 16 years of service: 3 months notice.
- over 16 years of service: 4 months notice.
Both Employers and Worker must give these notice lengths.
Severance Pay
The amount of severance pay is stipulated in employment law and varies depending on job role and salary, but generally is payable at the following rates:
- For employees with length of service of between a year and five years, the entitlement is 30% of the average monthly salary per year.
- For employees with length of service between six and ten years the entitlement is 35% of the average monthly salary per year.
- For employees with more than ten years’ service the entitlement is 40% of the average monthly Salary per year.
Probation Period
The statutory probation period in the Ivory Coast is:
- Laborers/ unskilled workers:
- 8 days for daily or hourly paid employees
- 1 month for monthly paid employees
- Supervisors, technicians and similar: 2 months.
- Engineers, Managers and similar: Three months.
- Senior executives: Six months.
Immigration
Permits for work in Ivory Coast are issued by the Ministry of Security and should be applied for before entering the country. Work permits for Ivory Coast come packaged with residence permits, and usually last for no longer than one year, after which they must be renewed. After it has been renewed once, an application for a new work permit must be submitted.
In order to obtain a permit to work in Ivory Coast, evidence must be provided of secured work in the country for which the prospective employer will be required to submit copies of proposed contract and employment forms to the Ivory Coast Labor Office. In some cases, these may need to be translated into French.
VAT
General
The Standard rate of VAT in the Ivory Coast is 18%
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Payroll and Benefits Guide
in Ivory Coast
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 March 2026 | Monday | Day after Laylat al-Qadr | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | Standard holiday |
| 7 August 2026 | Friday | Independence Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 26 August 2026 | Wednesday | Day after the Prophet’s Birthday | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 15 November 2026 | Sunday | National Peace Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Questions & Answers